How to file a federal tax extension

Understand what an extension does and does not do

A filing extension moves your return deadline from April 15 to October 15. It does not extend the deadline to pay taxes you owe. If you expect to owe taxes, you must still estimate and pay by April 15 to avoid underpayment penalties and interest.

Tip: Even if you can't pay what you owe, filing an extension (or your return on time) avoids the failure-to-file penalty, which is 5% of unpaid taxes per month — much steeper than the failure-to-pay penalty (0.5% per month).

Estimate any taxes owed and pay by April 15

Look at your income, deductions, and withholdings to estimate your tax liability. Pay any amount you expect to owe at IRS Direct Pay (directpay.irs.gov) or through your tax software. Paying zero and owing a significant amount will result in penalties.

File Form 4868

Form 4868 (Application for Automatic Extension of Time to File) is the official extension request. File it electronically through IRS Free File, your tax software, or a tax professional — or mail a paper copy postmarked by April 15. Electronic filing is recommended.

Tip: You do not need to give a reason for requesting an extension. The IRS grants extensions automatically when you file correctly and on time.

File your completed return by October 15

Your extended return is due October 15. If you still cannot file by October 15, you'll need to file a late return and pay any applicable penalties — there are no further federal extensions for individuals.

Check your state's extension rules separately

Most states automatically accept a federal extension, but some require you to file a separate state extension request. Check your state's revenue department website for its rules.